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Author: Gary John Previts Publisher: ISBN: Category : Business & Economics Languages : en Pages : 612
Book Description
The only comprehensive chronicle of American accountancy from the colonial period to the present, this completely revised edition provides practicing accountants and professional accounting students with a thorough knowledge of the origins of their profession. Gary John Previts and Barbara Dubis Merino address the evolution of accounting in social, political, and economic terms and discuss the major figures in each historical period. They consider the development of accounting in all of its major institutional domains, including public practice, financial reporting, business management, government, and education.
Author: Gary John Previts Publisher: ISBN: Category : Business & Economics Languages : en Pages : 612
Book Description
The only comprehensive chronicle of American accountancy from the colonial period to the present, this completely revised edition provides practicing accountants and professional accounting students with a thorough knowledge of the origins of their profession. Gary John Previts and Barbara Dubis Merino address the evolution of accounting in social, political, and economic terms and discuss the major figures in each historical period. They consider the development of accounting in all of its major institutional domains, including public practice, financial reporting, business management, government, and education.
Author: Richard Brown Publisher: Routledge ISBN: 1317792475 Category : Business & Economics Languages : en Pages : 520
Book Description
First published in 1968. Inspired by the occurrence of the Fiftieth Anniversary of the incorporation of Accountants in Scotland—in which country the Chartered Accountant first saw the light — suggested the propriety of writing an account of the origin and growth of the profession while it was still possible to ascertain the facts and describe the circumstances with some degree of fulness. This book also includes a history of Accounts, Auditing, and Book-keeping; in short, to treat of Accounting— as well as Accountants—from the historic standpoint.
Author: Theresa A. Hammond Publisher: Univ of North Carolina Press ISBN: 0807874949 Category : Social Science Languages : en Pages : 230
Book Description
Among the major professions, certified public accountancy has the most severe underrepresentation of African Americans: less than 1 percent of CPAs are black. Theresa Hammond explores the history behind this statistic and chronicles the courage and determination of African Americans who sought to enter the field. In the process, she expands our understanding of the links between race, education, and economics. Drawing on interviews with pioneering black CPAs, among other sources, Hammond sets the stories of black CPAs against the backdrop of the rise of accountancy as a profession, the particular challenges that African Americans trying to enter the field faced, and the strategies that enabled some blacks to become CPAs. Prior to the 1960s, few white-owned accounting firms employed African Americans. Only through nationwide networks established by the first black CPAs did more African Americans gain the requisite professional experience. The civil rights era saw some progress in integrating the field, and black colleges responded by expanding their programs in business and accounting. In the 1980s, however, the backlash against affirmative action heralded the decline of African American participation in accountancy and paved the way for the astonishing lack of diversity that characterizes the field today.
Author: J. Edwards Publisher: Routledge ISBN: 1134678819 Category : Business & Economics Languages : en Pages : 341
Book Description
This volume deals with the evolution of accounting from earliest times, and gives particular attention to corporate accounting developments since the Industrial Revolution. The author identifies the various sources of accounting practices employed by British companies, to demonstrate the main changes which have taken place, when they occurred and why. The author emphasises the need to understand the legal, social and economic context in which accountancy changes take place, and also studies the conflicts which arise between suppliers and users of accounting statements. The study concludes with an examination of the duties performed by the professional accountant, the extent to which these have changed in the course of time and how his position in society is reinforced by the activities of professional institutions.
Author: Kau?alya Publisher: Jaico Publishing House ISBN: 8184950292 Category : Business & Economics Languages : en Pages : 206
Book Description
Kautilya, also known as Chanakya, is India s most illustrious political economist of all time. He regarded economic activity as the driving force behind the functioning of any political dispensation. In fact, he went to the extent of saying that revenue should take priority over the army because sustaining the army was possible out of a well-managed revenue system.Kautilya advocated limiting the taxation power of the State, having low rates of taxation, maintaining a gradual increase in taxation and most importantly devising a tax structure that ensured compliance. He strongly encouraged foreign trade, basing it on the premise that for a successful trade contract to be established, it had to be beneficial to all. He emphasised State control and investment in land, water and mining. Kautilya was a true statesman who bridged the gap between experience and vision. For Kautilya, good governance was paramount. He suggested built-in checks and balances in systems and procedures for the containment of malpractices. Many postulates of Kautilya s philosophy of political economy are applicable to contemporary times.
Author: Clarence D. Hein Publisher: Hillcrest Publishing Group ISBN: 193493769X Category : Biography & Autobiography Languages : en Pages : 182
Book Description
How does a struggling farmer eventually become a named partner in his own accounting firm? Do what Clarence Hein did: keep trying. Fiercely intelligent yet humbly grateful, Hein is a man of quiet humor and admirable principles. "The Adventures of an Accountant"conversationally takes us from his (not very successful) early career as a beet farmer in Montana to the founding, and ultimate triumph, of Hein & Associates, LLP, an accounting firm with modest beginnings that, through Clarence's integrity, guidance, and persistence has become the successful and well-respected institution it is today. Hein's forty-two years as a public accountant also serve to show us a fascinating cross section of the accounting profession in general. A true pioneer, Hein demonstrates through his memoirs his insatiable drive to succeed in spite of whatever initial or continuing obstacles he encounters. In what will surely be an inspiration to his readers, Hein's "The Adventures of an Accountant" reminds us that dreams are always possible -- and that life is beautiful, fulfilling, and surprising.
Author: Wilmer L. Green Publisher: Routledge ISBN: 1134707797 Category : Business & Economics Languages : en Pages : 295
Book Description
This volume presents a survey of accountancy from early times through to modern accounting methods of the early twentieth century. Covering everything from accounting in Ancient Egypt and the Roman Republic through to legislation for the accountancy profession in Europe and South America, as well as ethics and education in the accountancy profession, this volume will be of use to both students and professionals who wish to extend their historical knowledge of their profession.
Author: Zarir Suntook Publisher: Cambridge Scholars Publishing ISBN: 1443820164 Category : Business & Economics Languages : en Pages : 225
Book Description
Libraries and bookshops around the world have displayed over the years numerous books on bookkeeping and accountancy. In the very first chapter of this book, therefore, the question is asked: why then write yet another book? The traditional approach has been to introduce double entry bookkeeping principles almost at the outset and then expound those principles with the help of examples. In this book, no mention is made of double entry until Chapter 5. The book starts by demonstrating in a clear and simple way the function of cash flow statements, profit and loss statements, and balance sheets. It then explains the crucial differences between cash flow on the one hand and profit and loss on the other. The reader is only then introduced to the logic and application of the rules of double entry. The book goes on to cover a wide range of topics, including, with numerous examples, financial accounting, management information and internal control systems in a typical accounts department. This book does not aim to produce ‘full-fledged accountants,’ but rather to help the layman and the aspiring student to gain a valuable insight into both the theory and practice of bookkeeping and accountancy.
Author: Gary John Previts
Author: Gary John Previts
Author: Richard Brown
Author: Peter Astbury Brunt
Author: Theresa A. Hammond
Author: J. Edwards
Author: Gary John Previts
Author: Kau?alya
Author: Clarence D. Hein
Author: Wilmer L. Green
Author: Zarir Suntook